# Council Decision of 21 October 2004 authorising Portugal to apply a measure derogating from Articles 21(1)(a) and 22 of Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes (2004/738/EC), Article 1

Extent: E+W+S+N.I.

Portugal is hereby authorised to apply until 31 December 2009 a special measure for the taxation of doorstep sales that contains provisions derogating from Sixth Directive 77/388/EEC.
A business whose total turnover is derived from doorstep sales made by resellers acting in their own name and on their own account may request the administration for authorisation to apply the provisions of Articles 2 and 3 below on condition that:
(a) all products sold by the firm are contained in a pre-established price list applicable at the final consumption stage;
(b) the firm sells its products direct to resellers who, in turn, sell direct to final consumers.

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Source: https://www.legislation.gov.uk/eudn/2004/738/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2004-738/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.